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K80576 K8 Ruling Active

The tariff classification of Sweet Palm Wraps from Singapore.

Issued November 25, 2003 by U.S. Customs and Border Protection.

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K8 K80576 (November 25, 2003)

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

Amico brand Sweet Palm Wraps are ready-made tobacco tubes made from the leaf of the tree Cordia dichotoma Fort. The leaf is moistened and rolled into the shape of a hollow tube approximately 5 inches long and 3/16-inch in diameter, at the top of which, covered by the leaf, is a corn husk “filter.” After drying, the tubes are cellophane wrapped and placed into a cardboard box for retail sale.

CBP rationale

The applicable subheading for the Sweet Palm Wraps will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other.

Full text

NY K80576 November 25, 2003 CLA-2-14:RR:NC:2:228 K80576 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. John B. Petrie Ziggy’s Tobacco & Novelty P.O. Box 729 Rutland, MA 01543 RE: The tariff classification of Sweet Palm Wraps from Singapore. Dear Mr. Petrie: In your letter dated November 7, 2003, you requested a tariff classification ruling. Amico brand Sweet Palm Wraps are ready-made tobacco tubes made from the leaf of the tree Cordia dichotoma Fort. The leaf is moistened and rolled into the shape of a hollow tube approximately 5 inches long and 3/16-inch in diameter, at the top of which, covered by the leaf, is a corn husk “filter.” After drying, the tubes are cellophane wrapped and placed into a cardboard box for retail sale. The applicable subheading for the Sweet Palm Wraps will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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